1. Accounting treatment of issuing 6% VAT special invoice for consulting service fee-sales expenses (management expenses)-consulting service fee amount/1.06.
2. Note that the certification period of the special VAT invoice is 360 days, and the 6% special VAT invoice issued by the consulting service fee should be certified in time.
3. Individuals can apply to the State Administration of Taxation in their own name for the State Administration of Taxation to issue a VAT tax bill for consulting fees to enterprises, but they have to pay heavy taxes such as VAT, personal income tax and additional tax.